A Decade in Review: New Zealand's Experience with Resource Accounting and Budgeting

Article Abstract:

This paper analyses New Zealand's accounting method, approrpites and reporting requirements on inputs, outputs and outcomes, as purchaser of outputs from departments and as owner of its agencies.

Accounting Methods, New Zealand, Accrual Accounting, Management, Accounting, Accrual basis accounting, State (Political science)

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Conflict and rationality: accounting in Northern Ireland's devolved assembly

Article Abstract:

A study taking Northern Ireland's assembly as an example, and examining the significance behind the rationality of accounting thought and practice as mediating mechanism, is presented.

Northern Ireland, Analysis, Northern Ireland. Assembly

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Experiencing institutionalization: the development of new budgets in the UK devolved bodies

Article Abstract:

The evolution and institutionalization of accounting practices and budgeting systems in the developed United Kingdom political organizations is examined.

United Kingdom, Public Finance Activities, Government expenditures, Forecasts, trends, outlooks, Political organizations, Budget Process, Forecasts and trends, History, Economic policy, Budget, Budgeting, Market trend/market analysis

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